Entertaining IT startup arithmetic
We all know that our state loves and supports innovation in every way. In particular, it actively welcomes entrepreneurship in the field of information technology. Russian Google and Facebook are expected from us, and they are stimulating start-up activity with all their might.
It's no secret that in a typical IT startup, the main item of expenditure (in fact, up to 90%) is the salary of employees and related taxes. This year, as it happened, much has changed and something else will change in this area. I suggest everyone to appreciate the efforts of our state in supporting us, IT startups.
In fact, the topic can be interesting not only to start-up participants, but also simply working for wages in any companies and periodically asking themselves (or management) questions like “why don't they raise wages this year?” Or “why do we have gray wages? ".
I warn you right away: under the cut there are boring words and numbers, there will be no fun.
My startup is about 2.5 years old. The first year I worked alone and did not pay my salary. Vigorous activity (with the hiring of employees) began in January 2010. Like the vast majority of small companies, I used the so-called. “Simplified taxation scheme”. With regard to salary, this means that from the wage fund (FOT, it includes the actual salary of employees and personal income tax of 13%), I paid 14% of insurance premiums instead of 26% in the “basic taxation scheme” (before “Single social tax”, UST, but I did not find it, because in 2009 I did not have a wage fund). Since January 1, 2011, the size of insurance premiums for all enterprises (including “simplified”) has been increased to 34%. Already after the introduction of this remarkable innovation, it began to gradually come to our state that such a strong, momentary increase was somehow not very good, and maybe even not very correct. Therefore, it was solemnly decided to reduce insurance premiums from January 1, 2012 to 30%, hooray!
On the other hand, what does reducing insurance premiums mean for the state? This means that it will receive less money next year (according to Mr. Kudrin, by 400 billion rubles ). And the state needs money! His expenses are unmeasured (for example, the state allocated exactly the same 400 billion rubles for the reorganization of a suddentakeover of the acquired Bank of Moscow). Therefore, such a sudden and drastic (by as much as 4%!) Reduction in the rate of insurance premiums had to be somehow compensated. And the solution was found!
')
The fact is that when I talked about insurance premiums, I did not mention one of their important features. There is a limit of payroll per employee, from which insurance premiums are paid. In 2010, this limit was 415 thousand rubles, but it is indexed annually, so in 2011 it will be 463 thousand rubles, and in 2012 it will reach 512 thousand rubles. After reaching this limit, insurance premiums are no longer paid. Not yet paid. For our state decided to introduce a “regressive scale of insurance premiums” , i.e. in 2012 and after the achievement of the FOT limit of 512 thousand rubles. insurance premiums will be paid further, but not 30%, but only 10%, hooray! ..
It is not a secret for anyone that the salary of a decent programmer in Moscow is usually not less than the so-called. "Two pieces of bucks" on the hands (rounding - 60 thousand rubles per month). Good programmers, project managers, department heads, architects, etc. The elite of our industry often receive (in Moscow, of course) much more, which can be easily seen on job sites. Yes, “Muscovites snicked” (tm) and all that, I know, but these are harsh facts. And when I hire people to my company, I can't pay them less than they can get elsewhere, and I can't afford to hire “cheap” programmers, because the fate of my tiny start-up company directly depends on their work.
So, after the upcoming reduction in insurance premiums next year, for all employees who receive just 60 thousand rubles in their hands. per month and higher insurance premiums will increase . And they will increase not only in comparison with the current year, but also in comparison with the scheme that should have been in effect in 2012 without any “declines”.
Specific figures for salaries of 60 thousand rubles. on hands (720 thousand rubles a year on hands, 813 thousand 600 rubles a year by “dirty” - including personal income tax of 13%):
Those interested can download a simple XLS-tablet and have fun by inserting their (or any other) salary into the appropriate cell.
PS This is not all the money, of course, that your employer gives to our state for the right to pay you a salary. For "simplified 6%" added 6% tax on turnover, for example. For VAT payers - actually, VAT. Etc.
PPS Theoretically, payments can be reduced. For this you can, for example, become a resident of Skolkovo or enter the category of “small business representing the production and social sphere”. So everything is in your hands.
It's no secret that in a typical IT startup, the main item of expenditure (in fact, up to 90%) is the salary of employees and related taxes. This year, as it happened, much has changed and something else will change in this area. I suggest everyone to appreciate the efforts of our state in supporting us, IT startups.
In fact, the topic can be interesting not only to start-up participants, but also simply working for wages in any companies and periodically asking themselves (or management) questions like “why don't they raise wages this year?” Or “why do we have gray wages? ".
I warn you right away: under the cut there are boring words and numbers, there will be no fun.
My startup is about 2.5 years old. The first year I worked alone and did not pay my salary. Vigorous activity (with the hiring of employees) began in January 2010. Like the vast majority of small companies, I used the so-called. “Simplified taxation scheme”. With regard to salary, this means that from the wage fund (FOT, it includes the actual salary of employees and personal income tax of 13%), I paid 14% of insurance premiums instead of 26% in the “basic taxation scheme” (before “Single social tax”, UST, but I did not find it, because in 2009 I did not have a wage fund). Since January 1, 2011, the size of insurance premiums for all enterprises (including “simplified”) has been increased to 34%. Already after the introduction of this remarkable innovation, it began to gradually come to our state that such a strong, momentary increase was somehow not very good, and maybe even not very correct. Therefore, it was solemnly decided to reduce insurance premiums from January 1, 2012 to 30%, hooray!
On the other hand, what does reducing insurance premiums mean for the state? This means that it will receive less money next year (according to Mr. Kudrin, by 400 billion rubles ). And the state needs money! His expenses are unmeasured (for example, the state allocated exactly the same 400 billion rubles for the reorganization of a sudden
')
The fact is that when I talked about insurance premiums, I did not mention one of their important features. There is a limit of payroll per employee, from which insurance premiums are paid. In 2010, this limit was 415 thousand rubles, but it is indexed annually, so in 2011 it will be 463 thousand rubles, and in 2012 it will reach 512 thousand rubles. After reaching this limit, insurance premiums are no longer paid. Not yet paid. For our state decided to introduce a “regressive scale of insurance premiums” , i.e. in 2012 and after the achievement of the FOT limit of 512 thousand rubles. insurance premiums will be paid further, but not 30%, but only 10%, hooray! ..
It is not a secret for anyone that the salary of a decent programmer in Moscow is usually not less than the so-called. "Two pieces of bucks" on the hands (rounding - 60 thousand rubles per month). Good programmers, project managers, department heads, architects, etc. The elite of our industry often receive (in Moscow, of course) much more, which can be easily seen on job sites. Yes, “Muscovites snicked” (tm) and all that, I know, but these are harsh facts. And when I hire people to my company, I can't pay them less than they can get elsewhere, and I can't afford to hire “cheap” programmers, because the fate of my tiny start-up company directly depends on their work.
So, after the upcoming reduction in insurance premiums next year, for all employees who receive just 60 thousand rubles in their hands. per month and higher insurance premiums will increase . And they will increase not only in comparison with the current year, but also in comparison with the scheme that should have been in effect in 2012 without any “declines”.
Specific figures for salaries of 60 thousand rubles. on hands (720 thousand rubles a year on hands, 813 thousand 600 rubles a year by “dirty” - including personal income tax of 13%):
| 2010 | 2011 | 2012 (without reduction) | 2012 (after reduction) | |
|---|---|---|---|---|
| Insurance premiums (rub.) | 58,100 | 157,420 | 172 080 | 183,760 |
| Insurance premiums (%%) | 7.14 | 19.35 | 21.40 | 22.59 |
| Man | 720,000 | 720,000 | 720,000 | 720,000 |
| State (rub.) | 151 700 | 251 020 | 267,680 | 277 360 |
| State (%%) | 21.07 | 34.86 | 37.18 | 38.52 |
Those interested can download a simple XLS-tablet and have fun by inserting their (or any other) salary into the appropriate cell.
PS This is not all the money, of course, that your employer gives to our state for the right to pay you a salary. For "simplified 6%" added 6% tax on turnover, for example. For VAT payers - actually, VAT. Etc.
PPS Theoretically, payments can be reduced. For this you can, for example, become a resident of Skolkovo or enter the category of “small business representing the production and social sphere”. So everything is in your hands.
Source: https://habr.com/ru/post/123690/
All Articles